{"data":{"id":"us-ia/iowa-code-423g.2","jurisdiction":"us-ia","citation":"Iowa Code § 423G.2","heading":"Definitions.","body":"1. All words and phrases used in this chapter and defined in section 423.1 have the same meaning given them by section 423.1 for purposes of this chapter.\n2. As used in this chapter, “water service” and “water utility” mean the same as defined in section 423.3, subsection 103.","path":["Title X - FINANCIAL RESOURCES (Ch. 421 - 454)","Chapter 423G - WATER SERVICE TAX"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/423G.2.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:10Z","sha256":"9a490becb627d1d55b4fd21a9e0ae8ed933a49dad6f3087ade31196031086656","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-423g.1","next":"us-ia/iowa-code-423g.3"},"notice":"GroundRules: Original legal text. Not legal advice."}